{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ch/zh/sta/steuererklaerung-natuerliche-personen",
  "version": "1.0.0",
  "title": "Switzerland (Canton Zürich) Personal Income and Wealth Tax Return (Steuererklärung 2025 für natürliche Personen)",
  "description": "The Canton of Zürich's annual tax return for natural persons (Steuererklärung für natürliche Personen), covering both cantonal/communal tax (Staatssteuer) and direct federal tax (direkte Bundessteuer) in one filing, published by the Kantonales Steueramt Zürich (cantonal tax office). This document models the base 4-page main declaration (StA Form. 300) in full for the 2025 tax year: the optional representative block, personal/occupational/family particulars for up to two filers (a single taxpayer, or a married couple/registered partnership filing jointly), the household's dependent children and supported persons, all numbered income lines (employment, self-employment, social-insurance pensions and annuities, securities, other income, real estate), all numbered deduction lines (professional expenses, debt interest, alimony/maintenance, pillar 3a contributions, insurance premiums, further education, disability and medical costs, donations, the fixed social deductions for children/supported persons/spouse, and intercantonal/international income allocation), all numbered wealth lines (securities, cash, insurance tax value, vehicles, business interests, real estate, debts, and intercantonal/international wealth allocation), lump-sum pension capital benefits, gifts/inheritances received or given, and the filing/signature block. It deliberately does NOT model: the companion Wertschriftenverzeichnis (securities and holdings inventory), Berufsauslagen (Form 360, professional-expenses schedule), Versicherungsprämien (Form 365, insurance-premiums schedule), Aus- und Weiterbildung (Form 367), Liegenschaftenverzeichnis (real-estate register), Schuldenverzeichnis (debts register), or Hilfsblatt A/B/G (self-employment worksheets) — each a distinct, separately-published PDF referenced by line on the main return and left as an open backlog candidate for a future cycle, represented here only as documents[] supporting-evidence requirements — nor any pure computed/arithmetic line (a total, a carried-forward transfer, or a value derived only from a statutory cap applied to another field already captured, e.g. the taxable portions of pensions/annuities and the capped pillar-3a/insurance-premium deductions), reproduced in this document's field descriptions and VERIFICATION.md where relevant. It does not submit the return; the live source (zh.ch / the ZHprivateTax online filing portal) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Switzerland, the Canton of Zürich, or its Kantonales Steueramt.",
  "status": "draft",
  "jurisdiction": {
    "country": "CH",
    "level": "subnational",
    "subdivision": "CH-ZH"
  },
  "authority": {
    "name": "Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich",
    "abbreviation": "StA ZH",
    "url": "https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen.html"
  },
  "process": {
    "type": "filing",
    "language": "de-CH"
  },
  "source": {
    "url": "https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-formulare/300%20STE%20ZH%202025%20HA%20DEF.pdf",
    "retrievedAt": "2026-07-08",
    "documentRef": "StA Form. 300 (2025) 12.25 — Steuererklärung 2025 für natürliche Personen, Kanton Zürich, Staats-, Gemeinde- und direkte Bundessteuer (4-page base return), read together with the Kantonales Steueramt Zürich's own 40-page 'Wegleitung zur Steuererklärung 2025' at https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-wegleitungen/305_Wegleitung_ZH_2025_HA%20bf%20DEF.pdf"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-08",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-08",
    "notes": "GOV-1847: GovSchema Standard Research cycle. Closes Switzerland's Taxes gap, a candidate the prior CH cycle (GOV-1840, which opened Switzerland as the registry's 27th jurisdiction via the DMV vertical) had explicitly flagged as 'a genuinely strong, open backlog candidate' — canton Zürich's own tax office publishes a genuine, current, unauthenticated, flat (non-AcroForm) main-declaration PDF alongside companion schedules and a 40-page Wegleitung. Both the main return (300 STE ZH 2025 HA DEF.pdf, 99,652 bytes, 4 pages) and the Wegleitung (305_Wegleitung_ZH_2025_HA bf DEF.pdf, 40 pages) were fetched fresh this cycle directly from zh.ch's own tax-forms listing page (HTTP 200, no login/CAPTCHA/WAF gate). pdfjs-dist extraction and a pdf-lib AcroForm scan both confirm zero Widget annotations across all 4 pages of the main return — a flat print/reference facsimile PDF completed on paper or via the authenticated ZHprivateTax online portal, not a fillable AcroForm — so every field below was read from the main return's own printed, numbered lines (100 through 519, plus the unnumbered representative/personal-particulars/dependents and signature blocks) and cross-checked against the Wegleitung's own explanatory sections, which restate several lines' statutory caps and rates (e.g. the pillar-3a CHF 7'258/36'288 caps, the CHF 25'000/25'800 childcare cap, the CHF 20'600/10'300 donation ceiling, the 5%-of-net-income medical-cost floor) quoted directly into this schema's field descriptions since the return itself prints only some of these figures. Scope was bounded to the main return's own directly-printed lines, excluding every companion schedule referenced by name on the form (Wertschriftenverzeichnis, Berufsauslagen, Versicherungsprämien, Aus- und Weiterbildung, Liegenschaftenverzeichnis, Schuldenverzeichnis, Hilfsblatt A/B/G) and every pure computed/arithmetic or capped-derivative line. See VERIFICATION.md for the full line-by-line source mapping, every disclosed scope decision, and a worked mock-data example."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-08"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "representativeNameOrFirm",
      "label": "Name / Firma",
      "type": "string",
      "classification": "pii",
      "description": "Name or firm name of a representative (e.g. a trustee/tax advisor) authorized to receive requests and decisions/assessment rulings (Auflagen und Entscheide bzw. Veranlagungsverfügungen) on the taxpayer's behalf. Completed only if a representative is appointed.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "representativeFirstName",
      "label": "Vorname",
      "type": "string",
      "classification": "pii",
      "description": "The representative's first name.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "representativePhone",
      "label": "Telefon",
      "type": "string",
      "classification": "pii",
      "description": "The representative's telephone number.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "representativeStreet",
      "label": "Strasse",
      "type": "string",
      "classification": "pii",
      "description": "Street name of the representative's business address.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 150
      }
    },
    {
      "name": "representativeHouseNumber",
      "label": "Nr.",
      "type": "string",
      "classification": "pii",
      "description": "House number of the representative's business address.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "representativeAdvisorId",
      "label": "Treuhänder-ID",
      "type": "string",
      "description": "Trustee/tax-advisor identification number, when the representative has one.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 50
      }
    },
    {
      "name": "representativePostalCode",
      "label": "PLZ",
      "type": "string",
      "classification": "pii",
      "description": "Postal code of the representative's business address.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 10
      }
    },
    {
      "name": "representativePlace",
      "label": "Ort",
      "type": "string",
      "classification": "pii",
      "description": "Town/city of the representative's business address.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "representativeUidChe",
      "label": "CHE",
      "type": "string",
      "description": "The representative firm's Swiss business identification number (UID), printed with a fixed 'CHE' prefix on the form; only the CHE-XXX.XXX.XXX digit groups are entered in the box.",
      "sourceRef": "p.1, Vertreter/in block",
      "validation": {
        "pattern": "^[0-9]{3}\\.[0-9]{3}\\.[0-9]{3}$"
      }
    },
    {
      "name": "person1DateOfBirth",
      "label": "Geburtsdatum (Person 1)",
      "type": "date",
      "required": true,
      "classification": "sensitive-pii",
      "description": "Date of birth of Person 1 (the sole filer, or the husband/registered partner 1 on a joint return).",
      "sourceRef": "p.1, Personalien, Person 1 column"
    },
    {
      "name": "person2DateOfBirth",
      "label": "Geburtsdatum (Person 2)",
      "type": "date",
      "classification": "sensitive-pii",
      "description": "Date of birth of Person 2 (the wife/registered partner 2), completed only on a joint return.",
      "sourceRef": "p.1, Personalien, Person 2 column"
    },
    {
      "name": "maritalStatus",
      "label": "Zivilstand",
      "type": "string",
      "required": true,
      "description": "The taxpayer's civil status as of 31 December 2025 (e.g. ledig/single, verheiratet/married, verwitwet/widowed, geschieden/divorced, getrennt/separated). The form's own glossary note states that marriage-related terms (verheiratet, getrennt, geschieden, verwitwet, Ehe, Ehegatten, Ehemann, Ehefrau) apply equally to a registered same-sex partnership (eingetragene Partnerschaft). Modelled as free text: the source PDF prints only the field label, with no enumerated on-page option list captured in its text layer.",
      "sourceRef": "p.1, Personalien, Person 1 column",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "person2FirstName",
      "label": "Vorname (Person 2)",
      "type": "string",
      "classification": "pii",
      "description": "Person 2's first name. Person 1's own name is pre-printed by the tax office when mailing the paper form (address window) rather than entered here, so only Person 2 (a spouse/partner newly declared on this return) has a first-name field on this page.",
      "sourceRef": "p.1, Personalien, Person 2 column",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "person1Religion",
      "label": "Konfession (Person 1)",
      "type": "string",
      "description": "Person 1's religious confession/denomination, relevant to Swiss church-tax liability.",
      "sourceRef": "p.1, Personalien, Person 1 column",
      "validation": {
        "maxLength": 50
      }
    },
    {
      "name": "person2Religion",
      "label": "Konfession (Person 2)",
      "type": "string",
      "description": "Person 2's religious confession/denomination.",
      "sourceRef": "p.1, Personalien, Person 2 column",
      "validation": {
        "maxLength": 50
      }
    },
    {
      "name": "person1Occupation",
      "label": "Beruf (Person 1)",
      "type": "string",
      "description": "Person 1's occupation.",
      "sourceRef": "p.1, Personalien, Person 1 column",
      "validation": {
        "maxLength": 150
      }
    },
    {
      "name": "person2Occupation",
      "label": "Beruf (Person 2)",
      "type": "string",
      "description": "Person 2's occupation.",
      "sourceRef": "p.1, Personalien, Person 2 column",
      "validation": {
        "maxLength": 150
      }
    },
    {
      "name": "person1Phone",
      "label": "Telefon (Person 1)",
      "type": "string",
      "classification": "pii",
      "description": "Person 1's telephone number.",
      "sourceRef": "p.1, Personalien, Person 1 column",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "person2Phone",
      "label": "Telefon (Person 2)",
      "type": "string",
      "classification": "pii",
      "description": "Person 2's telephone number.",
      "sourceRef": "p.1, Personalien, Person 2 column",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "person1Email",
      "label": "E-Mail (Person 1)",
      "type": "string",
      "classification": "pii",
      "description": "Person 1's email address.",
      "sourceRef": "p.1, Personalien, Person 1 column",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "person2Email",
      "label": "E-Mail (Person 2)",
      "type": "string",
      "classification": "pii",
      "description": "Person 2's email address.",
      "sourceRef": "p.1, Personalien, Person 2 column",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "person1OrdinaryPensionFundContributions",
      "label": "Ordentliche Beiträge an die Pensionskasse (2. Säule)? (Person 1)",
      "type": "boolean",
      "description": "Whether Person 1 pays ordinary (mandatory) contributions to an occupational pension fund (2nd pillar/Pensionskasse).",
      "sourceRef": "p.1, Personalien, Person 1 column"
    },
    {
      "name": "person2OrdinaryPensionFundContributions",
      "label": "Ordentliche Beiträge an die Pensionskasse (2. Säule)? (Person 2)",
      "type": "boolean",
      "description": "Whether Person 2 pays ordinary (mandatory) contributions to an occupational pension fund (2nd pillar/Pensionskasse).",
      "sourceRef": "p.1, Personalien, Person 2 column"
    },
    {
      "name": "childrenInHouseholdDetails",
      "label": "Kinder in Ihrem Haushalt",
      "type": "string",
      "classification": "pii",
      "description": "One entry per child of birth years 2008-2025 (or a child still in initial vocational/professional training) whose maintenance the taxpayer bears, living in the taxpayer's own household: first name, surname, date of birth, school or apprenticeship employer (if in training), the month through which support is expected to continue, and (only if the taxpayer is single, divorced, or lives separated from their spouse) whether the other parent pays maintenance contributions. Collapsed into one free-text field per the source table's own repeating rows.",
      "sourceRef": "p.1, Kinder in Ihrem Haushalt table",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "childrenOutsideHouseholdDetails",
      "label": "Kinder ausserhalb Ihres Haushaltes",
      "type": "string",
      "classification": "pii",
      "description": "One entry per child (as above) who does not live in the household: first name, surname, date of birth, address, school or apprenticeship employer, and the month through which support is expected to continue. Collapsed into one free-text field per the source table.",
      "sourceRef": "p.1, Kinder ausserhalb Ihres Haushaltes table",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "supportedPersonsInHouseholdDetails",
      "label": "Erwerbsunfähige oder beschränkt erwerbsfähige Personen in Ihrem Haushalt",
      "type": "string",
      "classification": "pii",
      "description": "One entry per person unable to work or with limited earning capacity (other than a spouse/partner or a child already listed above), living in the taxpayer's own household, whom the taxpayer supports with an annual contribution of at least CHF 2'800 (state tax) / CHF 6'800 (federal tax): first name, surname, year of birth, and the annual support amount in CHF. Collapsed into one free-text field per the source table.",
      "sourceRef": "p.1, Erwerbsunfähige... In Ihrem Haushalt table",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "supportedPersonsOutsideHouseholdDetails",
      "label": "Erwerbsunfähige oder beschränkt erwerbsfähige Personen ausserhalb Ihres Haushaltes",
      "type": "string",
      "classification": "pii",
      "description": "Same as supportedPersonsInHouseholdDetails, for a supported person who does not live in the household: first name, surname, year of birth, address, and the annual support amount in CHF. Collapsed into one free-text field per the source table.",
      "sourceRef": "p.1, Erwerbsunfähige... Ausserhalb Ihres Haushaltes table",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "employmentIncomeMainPerson1",
      "label": "1.1 Haupterwerb Person 1 (Lohnausweis)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's income from a main employed occupation (unselbständige Erwerbstätigkeit), per their salary certificate (Lohnausweis).",
      "sourceRef": "p.2, line 100"
    },
    {
      "name": "employmentIncomeMainPerson2",
      "label": "1.1 Haupterwerb Person 2 (Lohnausweis)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's income from a main employed occupation, per their salary certificate.",
      "sourceRef": "p.2, line 101"
    },
    {
      "name": "employmentIncomeSidePerson1",
      "label": "1.2 Nebenerwerb Person 1 (Lohnausweis)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's income from a secondary employed occupation, or compensation for services of any kind, board/committee remuneration, fees, royalties, author's rights and similar, per their salary certificate.",
      "sourceRef": "p.2, line 102"
    },
    {
      "name": "employmentIncomeSidePerson2",
      "label": "1.2 Nebenerwerb Person 2 (Lohnausweis)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's income from a secondary employed occupation (same categories as employmentIncomeSidePerson1), per their salary certificate.",
      "sourceRef": "p.2, line 103"
    },
    {
      "name": "selfEmploymentIncomeMainPerson1",
      "label": "2.1 Haupterwerb Person 1 (Hilfsblatt)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's income from a main self-employed occupation in trade, commerce, a liberal profession (Hilfsblatt A) or agriculture (Hilfsblatt B or G), including income from qualified participations held as business assets and liquidation gains on ceasing self-employment.",
      "sourceRef": "p.2, line 120"
    },
    {
      "name": "selfEmploymentIncomeMainPerson2",
      "label": "2.1 Haupterwerb Person 2 (Hilfsblatt)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's income from a main self-employed occupation (same categories as selfEmploymentIncomeMainPerson1).",
      "sourceRef": "p.2, line 121"
    },
    {
      "name": "selfEmploymentIncomeSidePerson1",
      "label": "2.2 Nebenerwerb Person 1 (Hilfsblatt)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's income from a secondary self-employed occupation.",
      "sourceRef": "p.2, line 122"
    },
    {
      "name": "selfEmploymentIncomeSidePerson2",
      "label": "2.2 Nebenerwerb Person 2 (Hilfsblatt bzw. Aufstellung)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's income from a secondary self-employed occupation.",
      "sourceRef": "p.2, line 123"
    },
    {
      "name": "ahvIvPensionPerson1",
      "label": "3.1 AHV-/IV-Renten (100%) Person 1",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's old-age/survivors' or disability insurance pension (AHV/IV-Rente), taxable in full (100%).",
      "sourceRef": "p.2, line 130"
    },
    {
      "name": "ahvIvPensionPerson2",
      "label": "3.1 AHV-/IV-Renten (100%) Person 2",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's old-age/survivors' or disability insurance pension, taxable in full (100%).",
      "sourceRef": "p.2, line 131"
    },
    {
      "name": "pensionAnnuityRow1AmountPerson1",
      "label": "3.2 Renten / Pensionen — Person 1, Betrag (1)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's first reported pension/annuity: the gross amount received, before applying the taxable percentage. Private and foreign life annuities require the underlying annuity contract (copy) and the insurer's own tax certificate to be filed with the return.",
      "sourceRef": "p.2, line 134, box 960"
    },
    {
      "name": "pensionAnnuityRow1PercentPerson1",
      "label": "3.2 Renten / Pensionen — Person 1, Prozente (1)",
      "type": "number",
      "classification": "financial",
      "description": "The percentage of pensionAnnuityRow1AmountPerson1 that is taxable, per the statutory taxable-portion rules for the type of pension/annuity (e.g. 100% for most pensions; a published ESTV rate for private life annuities, calculated as gross annuity x rate / 100). Left blank for a private/foreign life annuity, whose taxable Ertragsanteil is instead entered directly in the main column.",
      "sourceRef": "p.2, line 134, box 961",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "pensionAnnuityRow2AmountPerson1",
      "label": "3.2 Renten / Pensionen — Person 1, Betrag (2)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's second reported pension/annuity (if any), gross amount.",
      "sourceRef": "p.2, line 135, box 962"
    },
    {
      "name": "pensionAnnuityRow2PercentPerson1",
      "label": "3.2 Renten / Pensionen — Person 1, Prozente (2)",
      "type": "number",
      "classification": "financial",
      "description": "The taxable percentage for pensionAnnuityRow2AmountPerson1.",
      "sourceRef": "p.2, line 135, box 963",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "pensionAnnuityRow1AmountPerson2",
      "label": "3.2 Renten / Pensionen — Person 2, Betrag (1)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's first reported pension/annuity, gross amount.",
      "sourceRef": "p.2, line 136, box 964"
    },
    {
      "name": "pensionAnnuityRow1PercentPerson2",
      "label": "3.2 Renten / Pensionen — Person 2, Prozente (1)",
      "type": "number",
      "classification": "financial",
      "description": "The taxable percentage for pensionAnnuityRow1AmountPerson2.",
      "sourceRef": "p.2, line 136, box 965",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "pensionAnnuityRow2AmountPerson2",
      "label": "3.2 Renten / Pensionen — Person 2, Betrag (2)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's second reported pension/annuity (if any), gross amount.",
      "sourceRef": "p.2, line 137, box 966"
    },
    {
      "name": "pensionAnnuityRow2PercentPerson2",
      "label": "3.2 Renten / Pensionen — Person 2, Prozente (2)",
      "type": "number",
      "classification": "financial",
      "description": "The taxable percentage for pensionAnnuityRow2AmountPerson2.",
      "sourceRef": "p.2, line 137, box 967",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "unemploymentInsuranceBenefitsPerson1",
      "label": "3.3 Erwerbsausfallentschädigungen aus Arbeitslosenversicherung Person 1",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's loss-of-earnings compensation paid directly by unemployment insurance, per the insurer's certificate (Bescheinigung).",
      "sourceRef": "p.2, line 140"
    },
    {
      "name": "unemploymentInsuranceBenefitsPerson2",
      "label": "3.3 Erwerbsausfallentschädigungen aus Arbeitslosenversicherung Person 2",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's loss-of-earnings compensation from unemployment insurance.",
      "sourceRef": "p.2, line 141"
    },
    {
      "name": "familyAllowancesAndDailyBenefitsPerson1",
      "label": "3.4 Kinder- und Familienzulagen, Mutterschaftsentschädigungen, Taggelder Person 1",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's child/family allowances, maternity compensation, and daily benefits from health, accident, military, and disability insurance, and EO (loss-of-earnings) compensation, paid directly by the compensation office rather than through an employer, per the insurer's certificate.",
      "sourceRef": "p.2, line 142"
    },
    {
      "name": "familyAllowancesAndDailyBenefitsPerson2",
      "label": "3.4 Kinder- und Familienzulagen, Mutterschaftsentschädigungen, Taggelder Person 2",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's child/family allowances, maternity compensation, and daily benefits (same categories as familyAllowancesAndDailyBenefitsPerson1).",
      "sourceRef": "p.2, line 143"
    },
    {
      "name": "securitiesAndOtherAssetsIncome",
      "label": "4.1 Ertrag aus Wertschriften, Guthaben und Lotterien",
      "type": "number",
      "classification": "financial",
      "description": "Total income from securities, bank/other claims, and lotteries, per the securities and holdings inventory (Wertschriftenverzeichnis) — a companion form this schema does not itself model (see VERIFICATION.md).",
      "sourceRef": "p.2, line 150"
    },
    {
      "name": "qualifiedParticipationIncomePortion",
      "label": "4.2 Davon aus qualifizierten Beteiligungen",
      "type": "number",
      "classification": "financial",
      "description": "The portion of securitiesAndOtherAssetsIncome attributable to qualified participations (subject to partial taxation).",
      "sourceRef": "p.2, line 151"
    },
    {
      "name": "alimonyFromExSpouse",
      "label": "5.1 Unterhaltsbeiträge vom geschiedenen / getrennten Ehegatten / Partn.",
      "type": "number",
      "classification": "financial",
      "description": "Maintenance/alimony payments received from a divorced or separated spouse/registered partner.",
      "sourceRef": "p.2, line 160"
    },
    {
      "name": "childSupportReceived",
      "label": "5.2 Unterhaltsbeiträge für minderjährige Kinder",
      "type": "number",
      "classification": "financial",
      "description": "Maintenance payments received for minor children, up to the month they reach the age of majority.",
      "sourceRef": "p.2, line 161"
    },
    {
      "name": "proceedsFromBusinessSharesOrCorporateInterests",
      "label": "5.3 Ertrag aus Geschäfts- und Korporationsanteilen",
      "type": "number",
      "classification": "financial",
      "description": "Income from business shares and corporate-body interests (Korporationsanteile), per an itemized statement (Aufstellung).",
      "sourceRef": "p.2, line 162"
    },
    {
      "name": "otherIncome",
      "label": "5.4 Weitere Einkünfte, nähere Bezeichnung",
      "type": "number",
      "classification": "financial",
      "description": "Other income not falling under any preceding category, with its own free-text description on the source form (this schema does not separately model that description text).",
      "sourceRef": "p.2, line 163"
    },
    {
      "name": "capitalSettlementForRecurringBenefitsMonths",
      "label": "5.5 Kapitalabfindungen für wiederkehrende Leistungen — Monate",
      "type": "integer",
      "classification": "financial",
      "description": "Number of months a lump-sum capital settlement (Kapitalabfindung) received in lieu of recurring periodic benefits is treated as covering.",
      "sourceRef": "p.2, line 1641",
      "validation": {
        "minimum": 0,
        "maximum": 999
      }
    },
    {
      "name": "capitalSettlementForRecurringBenefitsAmount",
      "label": "5.5 Kapitalabfindungen für wiederkehrende Leistungen",
      "type": "number",
      "classification": "financial",
      "description": "Amount of a lump-sum capital settlement received in lieu of recurring periodic benefits (e.g. a commuted alimony or pension entitlement). Capital benefits from occupational/private pension arrangements paid out on death or lasting incapacity are reported separately at capitalBenefitDeathOrDisabilityAmount (line 510), not here.",
      "sourceRef": "p.2, line 164"
    },
    {
      "name": "netRealEstateIncome",
      "label": "6. Nettoertrag aus Liegenschaften",
      "type": "number",
      "classification": "financial",
      "description": "Net income from real estate (rental value/rental income less deductible property costs), per the real-estate register (Liegenschaftenverzeichnis) — a companion form this schema does not itself model.",
      "sourceRef": "p.2, line 188"
    },
    {
      "name": "professionalExpensesPerson1StateTax",
      "label": "11.1 Berufsauslagen Person 1 — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's deductible professional expenses for employed work (Berufsauslagen), state-tax column, per the professional-expenses schedule (Form 360) — a companion form this schema does not itself model.",
      "sourceRef": "p.3, line 220 (Staatssteuer)"
    },
    {
      "name": "professionalExpensesPerson1FederalTax",
      "label": "11.1 Berufsauslagen Person 1 — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's deductible professional expenses, federal-tax column.",
      "sourceRef": "p.3, line 220 (Bundessteuer)"
    },
    {
      "name": "professionalExpensesPerson2StateTax",
      "label": "11.2 Berufsauslagen Person 2 — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's deductible professional expenses, state-tax column.",
      "sourceRef": "p.3, line 240 (Staatssteuer)"
    },
    {
      "name": "professionalExpensesPerson2FederalTax",
      "label": "11.2 Berufsauslagen Person 2 — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's deductible professional expenses, federal-tax column.",
      "sourceRef": "p.3, line 240 (Bundessteuer)"
    },
    {
      "name": "debtInterestStateTax",
      "label": "12. Schuldzinsen — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Debt interest paid (to the extent not already deducted under income line 2), state-tax column, per the debts register (Schuldenverzeichnis) — a companion form this schema does not itself model.",
      "sourceRef": "p.3, line 250 (Staatssteuer)"
    },
    {
      "name": "debtInterestFederalTax",
      "label": "12. Schuldzinsen — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Debt interest paid, federal-tax column.",
      "sourceRef": "p.3, line 250 (Bundessteuer)"
    },
    {
      "name": "alimonyToExSpouseStateTax",
      "label": "13.1 Unterhaltsbeiträge an den geschiedenen/getrennten Ehegatten — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Maintenance/alimony paid to a divorced or separated spouse/registered partner, state-tax column.",
      "sourceRef": "p.3, line 254 (Staatssteuer)"
    },
    {
      "name": "alimonyToExSpouseFederalTax",
      "label": "13.1 Unterhaltsbeiträge an den geschiedenen/getrennten Ehegatten — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Maintenance/alimony paid to a divorced or separated spouse, federal-tax column.",
      "sourceRef": "p.3, line 254 (Bundessteuer)"
    },
    {
      "name": "childSupportPaidStateTax",
      "label": "13.2 Unterhaltsbeiträge für minderjährige Kinder — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Maintenance paid for minor children, up to the month they reach the age of majority, state-tax column.",
      "sourceRef": "p.3, line 255 (Staatssteuer)"
    },
    {
      "name": "childSupportPaidFederalTax",
      "label": "13.2 Unterhaltsbeiträge für minderjährige Kinder — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Maintenance paid for minor children, federal-tax column.",
      "sourceRef": "p.3, line 255 (Bundessteuer)"
    },
    {
      "name": "annuityPaymentsGrossAmount",
      "label": "13.3 Rentenleistungen — CHF (Gesamtbetrag)",
      "type": "number",
      "classification": "financial",
      "description": "Gross amount of annuity/pension payments (Rentenleistungen) the taxpayer pays out to someone else, before applying the deductible taxable-income-share percentage; proof of payment must be filed with the return.",
      "sourceRef": "p.3, line 2561"
    },
    {
      "name": "pillar3aContributionPerson1",
      "label": "14.1 Person 1 — eff. CHF (Beiträge Säule 3a)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's actual contributions/premiums paid in 2025 to a recognized form of tied individual pension provision (Säule 3a), per the pension institution's certificate. Deductible up to CHF 7'258 for a taxpayer who belongs to an occupational pension fund (2nd pillar), or up to 20% of earned income (max. CHF 36'288) for one who does not.",
      "sourceRef": "p.3, line 262"
    },
    {
      "name": "pillar3aContributionPerson2",
      "label": "14.2 Person 2 — eff. CHF (Beiträge Säule 3a)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's actual Säule 3a contributions paid in 2025, same caps as pillar3aContributionPerson1 (each spouse who is separately employed and has their own 3a pension contract may claim this deduction independently).",
      "sourceRef": "p.3, line 263"
    },
    {
      "name": "insurancePremiumsAndSavingsInterestStateTax",
      "label": "15. Versicherungsprämien, Zinsen von Sparkapitalien — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "The lower of (A) actual private health/accident/life/annuity insurance premiums and savings interest paid, or (B) the applicable statutory maximum (which varies by marital status and by whether contributions were also made to the 2nd or 3rd pillar), state-tax column, computed via the insurance-premiums schedule (Form 365) — a companion form this schema does not itself model.",
      "sourceRef": "p.3, line 270 (Staatssteuer)"
    },
    {
      "name": "insurancePremiumsAndSavingsInterestFederalTax",
      "label": "15. Versicherungsprämien, Zinsen von Sparkapitalien — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as insurancePremiumsAndSavingsInterestStateTax, federal-tax column (the statutory maxima differ between the state- and federal-tax columns).",
      "sourceRef": "p.3, line 270 (Bundessteuer)"
    },
    {
      "name": "ahvIv2ndPillarContributionsNotAlreadyDeductedStateTax",
      "label": "16.1 Beiträge an die AHV, IV und 2. Säule, sofern nicht unter Ziff. 1 und 2 abgezogen — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Contributions to AHV, IV, and the occupational pension fund (2nd pillar) not already deducted from income lines 1 or 2 (e.g. a self-employed or non-employed taxpayer's own direct contributions), state-tax column.",
      "sourceRef": "p.3, line 280 (Staatssteuer)"
    },
    {
      "name": "ahvIv2ndPillarContributionsNotAlreadyDeductedFederalTax",
      "label": "16.1 Beiträge an die AHV, IV und 2. Säule, sofern nicht unter Ziff. 1 und 2 abgezogen — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as ahvIv2ndPillarContributionsNotAlreadyDeductedStateTax, federal-tax column.",
      "sourceRef": "p.3, line 280 (Bundessteuer)"
    },
    {
      "name": "furtherEducationCostsStateTax",
      "label": "16.2 Berufsorientierte Aus- und Weiterbildungskosten — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Career-oriented further-education and retraining costs, up to a total of CHF 12,400, state-tax column, per the further-education/training worksheet (Form 367) — a companion form this schema does not itself model.",
      "sourceRef": "p.3, line 292 (Staatssteuer)"
    },
    {
      "name": "furtherEducationCostsFederalTax",
      "label": "16.2 Berufsorientierte Aus- und Weiterbildungskosten — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as furtherEducationCostsStateTax, federal-tax column.",
      "sourceRef": "p.3, line 292 (Bundessteuer)"
    },
    {
      "name": "assetManagementCostsStateTax",
      "label": "16.3 Kosten für die Verwaltung des beweglichen Privatvermögens — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Costs of third-party management of movable private assets, state-tax column.",
      "sourceRef": "p.3, line 283 (Staatssteuer)"
    },
    {
      "name": "assetManagementCostsFederalTax",
      "label": "16.3 Kosten für die Verwaltung des beweglichen Privatvermögens — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as assetManagementCostsStateTax, federal-tax column.",
      "sourceRef": "p.3, line 283 (Bundessteuer)"
    },
    {
      "name": "disabilityRelatedCostsStateTax",
      "label": "16.4 Behinderungsbedingte Kosten — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Disability-related costs (net of third-party reimbursements and a living-cost share), state-tax column, per the disability-costs worksheet ('Aufstellung über behinderungsbedingte Kosten') — a companion form this schema does not itself model.",
      "sourceRef": "p.3, line 3160 (Staatssteuer)"
    },
    {
      "name": "disabilityRelatedCostsFederalTax",
      "label": "16.4 Behinderungsbedingte Kosten — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as disabilityRelatedCostsStateTax, federal-tax column.",
      "sourceRef": "p.3, line 3160 (Bundessteuer)"
    },
    {
      "name": "otherDeductionsStateTax",
      "label": "16.5 Weitere Abzüge (z.B. Beiträge an politische Parteien) — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Other deductions not covered elsewhere, e.g. contributions to a political party registered under Art. 76a of the federal political-rights act, per an itemized statement (Aufstellung), state-tax column.",
      "sourceRef": "p.3, line 284 (Staatssteuer)"
    },
    {
      "name": "otherDeductionsFederalTax",
      "label": "16.5 Weitere Abzüge (z.B. Beiträge an politische Parteien) — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as otherDeductionsStateTax, federal-tax column.",
      "sourceRef": "p.3, line 284 (Bundessteuer)"
    },
    {
      "name": "childcareCostsStateTax",
      "label": "16.6 Abzug für fremdbetreute Kinder — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Deduction for third-party childcare costs, for children of birth years 2011-2025, state-tax column, capped at CHF 25'000.",
      "sourceRef": "p.3, line 376 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 25000
      }
    },
    {
      "name": "childcareCostsFederalTax",
      "label": "16.6 Abzug für fremdbetreute Kinder — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as childcareCostsStateTax, federal-tax column, capped at CHF 25'800.",
      "sourceRef": "p.3, line 376 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 25800
      }
    },
    {
      "name": "dualEarnerDeductionStateTax",
      "label": "17. Sonderabzug bei Erwerbstätigkeit beider Ehegatten/Partn. — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Special deduction available when both spouses/registered partners are gainfully employed, state-tax column; the form refers the taxpayer to the Wegleitung (instruction guide) for the computation, printing no statutory figure directly on the return itself.",
      "sourceRef": "p.3, line 290 (Staatssteuer)"
    },
    {
      "name": "dualEarnerDeductionFederalTax",
      "label": "17. Sonderabzug bei Erwerbstätigkeit beider Ehegatten/Partn. — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as dualEarnerDeductionStateTax, federal-tax column.",
      "sourceRef": "p.3, line 290 (Bundessteuer)"
    },
    {
      "name": "medicalAndAccidentCostsStateTax",
      "label": "22.1 Krankheits- und Unfallkosten — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Deductible medical and accident costs (borne by the taxpayer or a dependant) exceeding the statutory deductible of 5% of net income (Nettoeinkommen, line 310), state-tax column, per a dedicated worksheet.",
      "sourceRef": "p.3, line 320 (Staatssteuer)"
    },
    {
      "name": "medicalAndAccidentCostsFederalTax",
      "label": "22.1 Krankheits- und Unfallkosten — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as medicalAndAccidentCostsStateTax, federal-tax column.",
      "sourceRef": "p.3, line 320 (Bundessteuer)"
    },
    {
      "name": "charitableContributionsStateTax",
      "label": "22.2 Gemeinnützige Zuwendungen — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Charitable donations, per an itemized statement (Aufstellung), state-tax column. Deductible up to CHF 20'600 for a married couple in an undivided marriage, or CHF 10'300 for other taxpayers.",
      "sourceRef": "p.3, line 324 (Staatssteuer)"
    },
    {
      "name": "charitableContributionsFederalTax",
      "label": "22.2 Gemeinnützige Zuwendungen — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as charitableContributionsStateTax, federal-tax column.",
      "sourceRef": "p.3, line 324 (Bundessteuer)"
    },
    {
      "name": "childInHouseholdAllowanceStateTax",
      "label": "24.1 Abzug für Kinder in Ihrem Haushalt — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Fixed statutory allowance for each child reported in childrenInHouseholdDetails, state-tax column: CHF 9'300 per child.",
      "sourceRef": "p.3, line 370 (Staatssteuer)"
    },
    {
      "name": "childInHouseholdAllowanceFederalTax",
      "label": "24.1 Abzug für Kinder in Ihrem Haushalt — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as childInHouseholdAllowanceStateTax, federal-tax column: CHF 6'800 per child.",
      "sourceRef": "p.3, line 370 (Bundessteuer)"
    },
    {
      "name": "childOutsideHouseholdAllowanceStateTax",
      "label": "Abzug für Kinder ausserhalb Ihres Haushaltes — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Fixed statutory allowance for each child reported in childrenOutsideHouseholdDetails, state-tax column: CHF 9'300 per child.",
      "sourceRef": "p.3, line 372 (Staatssteuer)"
    },
    {
      "name": "childOutsideHouseholdAllowanceFederalTax",
      "label": "Abzug für Kinder ausserhalb Ihres Haushaltes — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as childOutsideHouseholdAllowanceStateTax, federal-tax column: CHF 6'800 per child.",
      "sourceRef": "p.3, line 372 (Bundessteuer)"
    },
    {
      "name": "supportedPersonAllowanceStateTax",
      "label": "24.2 Abzug für unterstützte Personen — Staatssteuer",
      "type": "number",
      "classification": "financial",
      "description": "Fixed statutory allowance for each person reported in supportedPersonsInHouseholdDetails/supportedPersonsOutsideHouseholdDetails, state-tax column: CHF 2'800 per supported person, per a confirmation (Bestätigung).",
      "sourceRef": "p.3, line 374 (Staatssteuer)"
    },
    {
      "name": "supportedPersonAllowanceFederalTax",
      "label": "24.2 Abzug für unterstützte Personen — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Same as supportedPersonAllowanceStateTax, federal-tax column: CHF 6'800 per supported person.",
      "sourceRef": "p.3, line 374 (Bundessteuer)"
    },
    {
      "name": "spouseOrPartnerAllowanceFederalTax",
      "label": "24.3 Abzug für Ehegatten / Partn. — Bundessteuer",
      "type": "number",
      "classification": "financial",
      "description": "Fixed married-couple/registered-partner allowance, federal-tax column only: CHF 2'800. The state-tax column has no equivalent box on this line — the state tax handles married-couple relief through its tariff rather than a fixed-amount deduction here.",
      "sourceRef": "p.3, line 365 (Bundessteuer)"
    },
    {
      "name": "taxableIncomeAllocatedOtherCantons",
      "label": "26.1 Auf steuerbare Einkünfte in anderen Kantonen",
      "type": "number",
      "classification": "financial",
      "description": "Portion of total taxable income (line 25/390) attributable to other Swiss cantons under intercantonal tax allocation (Steuerausscheidung), for a taxpayer with tax nexus in more than one canton.",
      "sourceRef": "p.3, line 394"
    },
    {
      "name": "taxableIncomeAllocatedAbroad",
      "label": "26.2 Auf steuerbare Einkünfte im Ausland",
      "type": "number",
      "classification": "financial",
      "description": "Portion of total taxable income attributable to a foreign country under international tax allocation, for a taxpayer with foreign-source income or a foreign permanent establishment/property.",
      "sourceRef": "p.3, line 396"
    },
    {
      "name": "securitiesAndClaimsWealth",
      "label": "30.1 Wertschriften und Guthaben",
      "type": "number",
      "classification": "financial",
      "description": "Taxable value of securities and claims (bank accounts, loans receivable, etc.) at 31 December 2025, per the securities and holdings inventory (Wertschriftenverzeichnis) — a companion form this schema does not itself model.",
      "sourceRef": "p.4, line 400"
    },
    {
      "name": "cashGoldPreciousMetalsWealth",
      "label": "30.2 Bargeld, Gold und andere Edelmetalle",
      "type": "number",
      "classification": "financial",
      "description": "Cash on hand, gold, and other precious metals held at 31 December 2025.",
      "sourceRef": "p.4, line 404"
    },
    {
      "name": "lifeAndAnnuityInsuranceTotalTaxValue",
      "label": "30.3 Lebens- und Rentenversicherungen — Total Steuerwert",
      "type": "number",
      "classification": "financial",
      "description": "Total tax value of life and annuity insurance policies, per the insurer(s)’ own certificates, collapsing the source form’s small repeating table (insurer, year taken out, year of maturity, tax value, one row per policy) into a single total.",
      "sourceRef": "p.4, line 406"
    },
    {
      "name": "motorVehiclesWealth",
      "label": "30.4 Motorfahrzeuge",
      "type": "number",
      "classification": "financial",
      "description": "Taxable value of motor vehicles at 31 December 2025 (the form also asks for purchase price and purchase year as supporting detail, not modelled as separate fields here).",
      "sourceRef": "p.4, line 412"
    },
    {
      "name": "businessOrCorporateSharesWealth",
      "label": "30.5 Geschäfts-/Korporationsanteile",
      "type": "number",
      "classification": "financial",
      "description": "Taxable value of business shares and corporate-body interests, per an itemized statement (Aufstellung).",
      "sourceRef": "p.4, line 414"
    },
    {
      "name": "otherAssetsWealth",
      "label": "30.6 Übrige Vermögenswerte; nähere Bezeichnung",
      "type": "number",
      "classification": "financial",
      "description": "Other assets not falling under any preceding wealth category, with their own free-text description on the source form (not separately modelled here).",
      "sourceRef": "p.4, line 416"
    },
    {
      "name": "realEstateMarketValueWealth",
      "label": "31.1 Liegenschaften, zum Verkehrswert besteuert",
      "type": "number",
      "classification": "financial",
      "description": "Taxable market value of real estate taxed at market value, per the real-estate register (Liegenschaftenverzeichnis) — a companion form this schema does not itself model.",
      "sourceRef": "p.4, line 421"
    },
    {
      "name": "realEstateIncomeValueWealth",
      "label": "31.2 Liegenschaften, zum Ertragswert besteuert (Land- oder Forstwirtschaft)",
      "type": "number",
      "classification": "financial",
      "description": "Taxable capitalized-income value of agricultural or forestry real estate.",
      "sourceRef": "p.4, line 422"
    },
    {
      "name": "selfEmployedEquityCapitalWealth",
      "label": "32. Eigenkapital Selbständigerwerbender ohne Geschäftswertschriften",
      "type": "number",
      "classification": "financial",
      "description": "A self-employed taxpayer's business equity capital, excluding business securities already reported elsewhere, per Hilfsblatt A.",
      "sourceRef": "p.4, line 430"
    },
    {
      "name": "debtsWealth",
      "label": "34. Schulden",
      "type": "number",
      "classification": "financial",
      "description": "Total debts at 31 December 2025, per the debts register (Schuldenverzeichnis) — a companion form this schema does not itself model.",
      "sourceRef": "p.4, line 470"
    },
    {
      "name": "wealthAllocatedOtherCantons",
      "label": "36.1 Auf steuerbare Vermögenswerte in anderen Kantonen",
      "type": "number",
      "classification": "financial",
      "description": "Portion of total taxable wealth attributable to other Swiss cantons under intercantonal tax allocation.",
      "sourceRef": "p.4, line 494"
    },
    {
      "name": "wealthAllocatedAbroad",
      "label": "36.2 Auf steuerbare Vermögenswerte im Ausland",
      "type": "number",
      "classification": "financial",
      "description": "Portion of total taxable wealth attributable to a foreign country under international tax allocation.",
      "sourceRef": "p.4, line 496"
    },
    {
      "name": "capitalBenefitDeathOrDisabilityAmount",
      "label": "40. Kapitalleistungen aus AHV/IV, aus Einrichtung der beruflichen Vorsorge, aus Freizügigkeitskonto/-police, aus Säule 3a",
      "type": "number",
      "classification": "financial",
      "description": "Lump-sum capital benefit received from AHV/IV, an occupational pension institution (2nd pillar), a vested-benefits account/policy, or a recognized form of tied individual pension provision (3rd pillar a), paid out on death or for lasting physical or health impairment.",
      "sourceRef": "p.4, line 510"
    },
    {
      "name": "capitalBenefitDeathOrDisabilityPaymentDate",
      "label": "Auszahlungsdatum",
      "type": "date",
      "classification": "financial",
      "description": "The date capitalBenefitDeathOrDisabilityAmount was paid out.",
      "sourceRef": "p.4, line 510 area, Auszahlungsdatum",
      "requiredWhen": {
        "field": "capitalBenefitDeathOrDisabilityAmount",
        "greaterThan": 0
      }
    },
    {
      "name": "giftOrInheritanceReceivedDate",
      "label": "50.1 Am ... 2025 erhalten von — Datum",
      "type": "date",
      "classification": "financial",
      "description": "Day and month in 2025 a gift, advancement of inheritance (Erbvorbezug), inheritance, or share of an undivided estate community was received (the source form fixes the year at 2025, this tax year, and asks only for day and month).",
      "sourceRef": "p.4, line 50.1"
    },
    {
      "name": "giftOrInheritanceReceivedFromDetails",
      "label": "50.1 Am ... 2025 erhalten von",
      "type": "string",
      "classification": "pii",
      "description": "Name, address, and degree of relationship of the person the gift/advancement of inheritance/inheritance/estate-community share was received from.",
      "sourceRef": "p.4, line 50.1",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "giftOrInheritanceReceivedValue",
      "label": "50.1 Wert",
      "type": "number",
      "classification": "financial",
      "description": "Value of the gift/advancement of inheritance/inheritance/estate-community share received.",
      "sourceRef": "p.4, line 516"
    },
    {
      "name": "giftOrInheritanceGivenDate",
      "label": "50.2 Am ... 2025 ausgerichtet an — Datum",
      "type": "date",
      "classification": "financial",
      "description": "Day and month in 2025 a gift or advancement of inheritance was made to someone else (year fixed at 2025 by the source form).",
      "sourceRef": "p.4, line 50.2"
    },
    {
      "name": "giftOrInheritanceGivenToDetails",
      "label": "50.2 Am ... 2025 ausgerichtet an",
      "type": "string",
      "classification": "pii",
      "description": "Name, address, and degree of relationship of the person a gift/advancement of inheritance was made to.",
      "sourceRef": "p.4, line 50.2",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "giftOrInheritanceGivenValue",
      "label": "50.2 Wert",
      "type": "number",
      "classification": "financial",
      "description": "Value of the gift/advancement of inheritance given.",
      "sourceRef": "p.4, line 519"
    },
    {
      "name": "placeOfSigning",
      "label": "Ort und Datum — Ort",
      "type": "string",
      "description": "Place where the return is signed.",
      "sourceRef": "p.4, signature block",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "dateOfSigning",
      "label": "Ort und Datum — Datum",
      "type": "date",
      "required": true,
      "description": "Date the return is signed.",
      "sourceRef": "p.4, signature block"
    }
  ],
  "documents": [
    {
      "id": "salaryCertificateLohnausweis",
      "label": "Lohnausweis (salary certificate)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, lines 100-103",
      "requiredWhen": {
        "any": [
          {
            "field": "employmentIncomeMainPerson1",
            "greaterThan": 0
          },
          {
            "field": "employmentIncomeMainPerson2",
            "greaterThan": 0
          },
          {
            "field": "employmentIncomeSidePerson1",
            "greaterThan": 0
          },
          {
            "field": "employmentIncomeSidePerson2",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "selfEmploymentWorksheetHilfsblatt",
      "label": "Hilfsblatt A (Handel/Gewerbe/freie Berufe), B oder G (Landwirtschaft) — self-employment worksheet",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, lines 120-123; p.4, line 430",
      "requiredWhen": {
        "any": [
          {
            "field": "selfEmploymentIncomeMainPerson1",
            "greaterThan": 0
          },
          {
            "field": "selfEmploymentIncomeMainPerson2",
            "greaterThan": 0
          },
          {
            "field": "selfEmploymentIncomeSidePerson1",
            "greaterThan": 0
          },
          {
            "field": "selfEmploymentIncomeSidePerson2",
            "greaterThan": 0
          },
          {
            "field": "selfEmployedEquityCapitalWealth",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "pensionAnnuityCertificateAndContract",
      "label": "Steuerbescheinigung für Leibrenteneinkünfte, ggf. Leibrentenvertrag (Kopie)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, lines 134-137",
      "requiredWhen": {
        "any": [
          {
            "field": "pensionAnnuityRow1AmountPerson1",
            "greaterThan": 0
          },
          {
            "field": "pensionAnnuityRow2AmountPerson1",
            "greaterThan": 0
          },
          {
            "field": "pensionAnnuityRow1AmountPerson2",
            "greaterThan": 0
          },
          {
            "field": "pensionAnnuityRow2AmountPerson2",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "benefitsCertificateBescheinigung",
      "label": "Bescheinigung für Erwerbsausfallentschädigungen bzw. Kinder-/Familienzulagen, Mutterschaftsentschädigungen, Taggelder",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, lines 140-143",
      "requiredWhen": {
        "any": [
          {
            "field": "unemploymentInsuranceBenefitsPerson1",
            "greaterThan": 0
          },
          {
            "field": "unemploymentInsuranceBenefitsPerson2",
            "greaterThan": 0
          },
          {
            "field": "familyAllowancesAndDailyBenefitsPerson1",
            "greaterThan": 0
          },
          {
            "field": "familyAllowancesAndDailyBenefitsPerson2",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "securitiesRegisterWertschriftenverzeichnis",
      "label": "Wertschriftenverzeichnis (securities and holdings inventory)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, line 150; p.4, line 400",
      "requiredWhen": {
        "any": [
          {
            "field": "securitiesAndOtherAssetsIncome",
            "greaterThan": 0
          },
          {
            "field": "securitiesAndClaimsWealth",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "debtsRegisterSchuldenverzeichnis",
      "label": "Schuldenverzeichnis (debts register)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, line 250; p.4, line 470",
      "requiredWhen": {
        "any": [
          {
            "field": "debtInterestStateTax",
            "greaterThan": 0
          },
          {
            "field": "debtsWealth",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "professionalExpensesForm",
      "label": "Berufsauslagen (Form 360, professional-expenses schedule)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, lines 220, 240",
      "requiredWhen": {
        "any": [
          {
            "field": "professionalExpensesPerson1StateTax",
            "greaterThan": 0
          },
          {
            "field": "professionalExpensesPerson2StateTax",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "pillar3aCertificate",
      "label": "Bescheinigung der Vorsorgeeinrichtung/Bankstiftung über Beiträge an die Säule 3a",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, lines 262, 263",
      "requiredWhen": {
        "any": [
          {
            "field": "pillar3aContributionPerson1",
            "greaterThan": 0
          },
          {
            "field": "pillar3aContributionPerson2",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "insurancePremiumsForm",
      "label": "Versicherungsprämien (Form 365, insurance-premiums schedule)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, line 270",
      "requiredWhen": {
        "any": [
          {
            "field": "insurancePremiumsAndSavingsInterestStateTax",
            "greaterThan": 0
          },
          {
            "field": "insurancePremiumsAndSavingsInterestFederalTax",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "furtherEducationForm",
      "label": "Berufsorientierte Aus- und Weiterbildungskosten (Form 367)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, line 292",
      "requiredWhen": {
        "any": [
          {
            "field": "furtherEducationCostsStateTax",
            "greaterThan": 0
          },
          {
            "field": "furtherEducationCostsFederalTax",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "disabilityCostsWorksheet",
      "label": "Aufstellung über behinderungsbedingte Kosten",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, line 3160",
      "requiredWhen": {
        "any": [
          {
            "field": "disabilityRelatedCostsStateTax",
            "greaterThan": 0
          },
          {
            "field": "disabilityRelatedCostsFederalTax",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "medicalAccidentCostsWorksheet",
      "label": "Aufstellung über Krankheits- und Unfallkosten",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, line 320",
      "requiredWhen": {
        "any": [
          {
            "field": "medicalAndAccidentCostsStateTax",
            "greaterThan": 0
          },
          {
            "field": "medicalAndAccidentCostsFederalTax",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "donationAndOtherDeductionsStatement",
      "label": "Aufstellung über gemeinnützige Zuwendungen bzw. weitere Abzüge",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.3, lines 284, 324",
      "requiredWhen": {
        "any": [
          {
            "field": "charitableContributionsStateTax",
            "greaterThan": 0
          },
          {
            "field": "otherDeductionsStateTax",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "supportedPersonsConfirmation",
      "label": "Bestätigung für den Abzug für unterstützte Personen",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "other",
      "sourceRef": "p.3, line 374",
      "requiredWhen": {
        "field": "supportedPersonAllowanceStateTax",
        "greaterThan": 0
      }
    },
    {
      "id": "realEstateRegisterLiegenschaftenverzeichnis",
      "label": "Liegenschaftenverzeichnis (real-estate register)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, line 188; p.4, lines 421, 422",
      "requiredWhen": {
        "any": [
          {
            "field": "netRealEstateIncome",
            "greaterThan": 0
          },
          {
            "field": "realEstateMarketValueWealth",
            "greaterThan": 0
          },
          {
            "field": "realEstateIncomeValueWealth",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "businessCorporateSharesStatement",
      "label": "Aufstellung über Geschäfts- und Korporationsanteile",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.2, line 162; p.4, line 414",
      "requiredWhen": {
        "any": [
          {
            "field": "proceedsFromBusinessSharesOrCorporateInterests",
            "greaterThan": 0
          },
          {
            "field": "businessOrCorporateSharesWealth",
            "greaterThan": 0
          }
        ]
      }
    },
    {
      "id": "lifeInsuranceTaxValueCertificate",
      "label": "Bescheinigung der Versicherungsgesellschaft über den Steuerwert der Lebens-/Rentenversicherung",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.4, line 406",
      "requiredWhen": {
        "field": "lifeAndAnnuityInsuranceTotalTaxValue",
        "greaterThan": 0
      }
    },
    {
      "id": "declarationAttestation",
      "label": "Diese Steuererklärung ist vollständig und wahrheitsgetreu ausgefüllt",
      "category": "attestation",
      "required": true,
      "statement": "Diese Steuererklärung ist vollständig und wahrheitsgetreu ausgefüllt.",
      "sourceRef": "p.4, signature block"
    }
  ],
  "steps": [
    {
      "id": "representative",
      "title": "Representative (optional)",
      "fields": [
        "representativeNameOrFirm",
        "representativeFirstName",
        "representativePhone",
        "representativeStreet",
        "representativeHouseNumber",
        "representativeAdvisorId",
        "representativePostalCode",
        "representativePlace",
        "representativeUidChe"
      ],
      "next": "personal_and_family"
    },
    {
      "id": "personal_and_family",
      "title": "1. Personalien, Berufs- und Familienverhältnisse (personal, occupational, and family circumstances)",
      "fields": [
        "person1DateOfBirth",
        "person2DateOfBirth",
        "maritalStatus",
        "person2FirstName",
        "person1Religion",
        "person2Religion",
        "person1Occupation",
        "person2Occupation",
        "person1Phone",
        "person2Phone",
        "person1Email",
        "person2Email",
        "person1OrdinaryPensionFundContributions",
        "person2OrdinaryPensionFundContributions"
      ],
      "next": "dependents"
    },
    {
      "id": "dependents",
      "title": "Kinder und unterstützte Personen (children and supported persons)",
      "fields": [
        "childrenInHouseholdDetails",
        "childrenOutsideHouseholdDetails",
        "supportedPersonsInHouseholdDetails",
        "supportedPersonsOutsideHouseholdDetails"
      ],
      "next": "income"
    },
    {
      "id": "income",
      "title": "2. Einkünfte 2025 (income)",
      "fields": [
        "employmentIncomeMainPerson1",
        "employmentIncomeMainPerson2",
        "employmentIncomeSidePerson1",
        "employmentIncomeSidePerson2",
        "selfEmploymentIncomeMainPerson1",
        "selfEmploymentIncomeMainPerson2",
        "selfEmploymentIncomeSidePerson1",
        "selfEmploymentIncomeSidePerson2",
        "ahvIvPensionPerson1",
        "ahvIvPensionPerson2",
        "pensionAnnuityRow1AmountPerson1",
        "pensionAnnuityRow1PercentPerson1",
        "pensionAnnuityRow2AmountPerson1",
        "pensionAnnuityRow2PercentPerson1",
        "pensionAnnuityRow1AmountPerson2",
        "pensionAnnuityRow1PercentPerson2",
        "pensionAnnuityRow2AmountPerson2",
        "pensionAnnuityRow2PercentPerson2",
        "unemploymentInsuranceBenefitsPerson1",
        "unemploymentInsuranceBenefitsPerson2",
        "familyAllowancesAndDailyBenefitsPerson1",
        "familyAllowancesAndDailyBenefitsPerson2",
        "securitiesAndOtherAssetsIncome",
        "qualifiedParticipationIncomePortion",
        "alimonyFromExSpouse",
        "childSupportReceived",
        "proceedsFromBusinessSharesOrCorporateInterests",
        "otherIncome",
        "capitalSettlementForRecurringBenefitsMonths",
        "capitalSettlementForRecurringBenefitsAmount",
        "netRealEstateIncome"
      ],
      "next": "deductions"
    },
    {
      "id": "deductions",
      "title": "3. Abzüge 2025 (deductions)",
      "fields": [
        "professionalExpensesPerson1StateTax",
        "professionalExpensesPerson1FederalTax",
        "professionalExpensesPerson2StateTax",
        "professionalExpensesPerson2FederalTax",
        "debtInterestStateTax",
        "debtInterestFederalTax",
        "alimonyToExSpouseStateTax",
        "alimonyToExSpouseFederalTax",
        "childSupportPaidStateTax",
        "childSupportPaidFederalTax",
        "annuityPaymentsGrossAmount",
        "pillar3aContributionPerson1",
        "pillar3aContributionPerson2",
        "insurancePremiumsAndSavingsInterestStateTax",
        "insurancePremiumsAndSavingsInterestFederalTax",
        "ahvIv2ndPillarContributionsNotAlreadyDeductedStateTax",
        "ahvIv2ndPillarContributionsNotAlreadyDeductedFederalTax",
        "furtherEducationCostsStateTax",
        "furtherEducationCostsFederalTax",
        "assetManagementCostsStateTax",
        "assetManagementCostsFederalTax",
        "disabilityRelatedCostsStateTax",
        "disabilityRelatedCostsFederalTax",
        "otherDeductionsStateTax",
        "otherDeductionsFederalTax",
        "childcareCostsStateTax",
        "childcareCostsFederalTax",
        "dualEarnerDeductionStateTax",
        "dualEarnerDeductionFederalTax",
        "medicalAndAccidentCostsStateTax",
        "medicalAndAccidentCostsFederalTax",
        "charitableContributionsStateTax",
        "charitableContributionsFederalTax",
        "childInHouseholdAllowanceStateTax",
        "childInHouseholdAllowanceFederalTax",
        "childOutsideHouseholdAllowanceStateTax",
        "childOutsideHouseholdAllowanceFederalTax",
        "supportedPersonAllowanceStateTax",
        "supportedPersonAllowanceFederalTax",
        "spouseOrPartnerAllowanceFederalTax",
        "taxableIncomeAllocatedOtherCantons",
        "taxableIncomeAllocatedAbroad"
      ],
      "next": "wealth"
    },
    {
      "id": "wealth",
      "title": "4. Vermögen im In- und Ausland (wealth) und weitere Angaben (further items)",
      "fields": [
        "securitiesAndClaimsWealth",
        "cashGoldPreciousMetalsWealth",
        "lifeAndAnnuityInsuranceTotalTaxValue",
        "motorVehiclesWealth",
        "businessOrCorporateSharesWealth",
        "otherAssetsWealth",
        "realEstateMarketValueWealth",
        "realEstateIncomeValueWealth",
        "selfEmployedEquityCapitalWealth",
        "debtsWealth",
        "wealthAllocatedOtherCantons",
        "wealthAllocatedAbroad",
        "capitalBenefitDeathOrDisabilityAmount",
        "capitalBenefitDeathOrDisabilityPaymentDate",
        "giftOrInheritanceReceivedDate",
        "giftOrInheritanceReceivedFromDetails",
        "giftOrInheritanceReceivedValue",
        "giftOrInheritanceGivenDate",
        "giftOrInheritanceGivenToDetails",
        "giftOrInheritanceGivenValue"
      ],
      "next": "filing"
    },
    {
      "id": "filing",
      "title": "Ort, Datum und Unterschrift (place, date, and signature)",
      "fields": [
        "placeOfSigning",
        "dateOfSigning"
      ]
    }
  ]
}